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The Orissa High Court has held that the order passed by the Income Tax Appellate Tribunal (ITAT) dismissing the department’s appeal on the ground of the low tax effect is appealable before the High.

West bengalTushar kanti satapathyKishore kumar mohapatraIncome tax departmentHigh courtOrissa high courtHigh court under sectionOffice memorandumIncome tax appellate tribunalIncome tax actActing chief justiceJustice murahari sri ramanComputer assisted scrutiny selectionThose kolkata basedIncome taxAssessing officer